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BUSINESS REQUIREMENTS SPECIFICATION

(BRS)

Business Domain: Accounting

Business Process: Chart of Accounts (Chart of accounts)

Document Identification: CEFACT/Forum/2005/TBG/BS002 – Revision

Title: Accounting Chart of accounts

UN/CEFACT International Trade and Business Processes Group: TBG12

Document location : http://www.unece.org/....

Version: 1.3

Release:

Date of TBG approval: 29 April 2009

TBG12_BRS_Chart_of_accounts_v1_3.doc / 33

Document Change History Log

Date of change Version Paragraph changed Summary of changes

29-04-2009 1.01 TBG approval date

04-09-2009 1.1 all Changes after TBG17 harmonization and quality assessment

24-10-2009 1.2 Data model diagram

+ ABIEs

Change some names and definitions after

TBG17 ultimate audit

04-2010 1.3 Data model diagram

+ ABIEs

Changes after ICG audit and rejection


Business Requirements Specification

Table of Contents

Document Change History Log ............................................................................................ 2

1. Preamble ........................................................................................................................ 4

2. References ...................................................................................................................... 6

3. Objective......................................................................................................................... 6

4. Scope .............................................................................................................................. 7

5. Business Requirements................................................................................................... 8

5.1 Business Domain Environment ..............................................................................................8

5.2 Business Domain view ...........................................................................................................8

5.3 Business requirements views...............................................................................................14

5.4 Business process elaboration ‐ Recording Business Process .................................................15 5.4.1 Use Case Recording Business Process ................................................................................................ 16

5.5 Information flow definition – Recording Business Process ...................................................17 5.5.1 Activity Diagram ................................................................................ 17 Recording Business Process5.5.2 Business Collaboration Diagram ‐ Recording Business Process.......................................................... 18

5.6 Information Model Definition – Chart of accounts ...............................................................19 5.6.1 Chart of accounts Message ................................................................................................................ 19 5.6.2 Chart of accounts Class Diagram ........................................................................................................ 20

5.6.2.1 Classification Details ................................................................................................................... 21 5.6.2.2 Accounting Account Details ........................................................................................................ 22 5.6.2.3 Accounting Account Boundary Details........................................................................................ 25 5.6.2.4 Credit Risk Details ....................................................................................................................... 25 5.6.2.5 Report Details ............................................................................................................................. 25 5.6.2.6 Tax Details................................................................................................................................... 26 5.6.2.7 Accounting Account Pattern Details ........................................................................................... 27 5.6.2.8 Accounting Account Dimension Details...................................................................................... 27 5.6.2.9. Organization Details................................................................................................................... 28 5.6.2.10 Party Details.............................................................................................................................. 28 5.6.2.11 Contact Details.......................................................................................................................... 29 5.6.2.12 Person Details ........................................................................................................................... 29 5.6.2.13 Communication Details............................................................................................................. 30 5.6.2.14 Address Details ......................................................................................................................... 31 5.6.2.15 Payment Instruction Details ..................................................................................................... 31 5.6.2.16 Payment Terms Details ............................................................................................................. 32 5.6.2.17 Financial Institution Details ...................................................................................................... 32 5.6.2.18 Financial Account. Details ......................................................................................................... 33


1. Preamble

Accounting technique accompanies the business background for more than five centuries when Luca Pacioli, a Venetian monk, first published in 1494 the guidance of double entry bookeeping in his Summa (Summa de arithmetica, geometria, proportioni et proportionalita ), in which he gives credit to Benedetto Contrugli (Benedikt "Beno" Kotruljević , who actually wrote the materials in his "LIBRO DE L'ARTE DE LA MERCATURA".

The genuine fundamentals of the accounting business were then postulated. They still are presently entries journalizing and registration into accounts defined beforehand in the list of accounts (also called “chart”) used in the enterprise. Different charts of accounts possibly provide accounts identifiers for different accounting sub domains such as budget, financial, cost accounting, etc.

From then onward, a few changes occurred in the very basic practice of debit-credit entries. On the contrary, many happened in the environment of bookkeeping and audit trail in particular from the voucher toward accounts and back from accounts to the document that makes evidence of the entry.

Much more than ever before, the last ten years (the Internet Years) did hit the businesses of both accountant and auditor. EDI first, internet and eb-XML now nurture a drastic shift still to achieve in accounting entries collection, accounting books assembly and financial reporting.

The deep changes still to achieve with electronic business evolving maturity opens speculations on the revisited relationship of the enterprise’s operational activities with accounting process.

In many respects it is obvious that in the course of its daily duty accounting will have to “deliver more for less effort” as well as other enterprise’s departments. Among other tracks to achieve this, push e-documents interoperability from point to point toward end to end is a very interesting option. That means to make the most efficient arrangements possible to discover or retrieve accounts identifiers (that are listed in the chart of accounts) on which debit and credit amounts must be booked for electronic document such as order, delivery, invoice and payment.


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Accounting BackboneAccounting BackboneLEDGER, AP, AR, Cost, Budget, …LEDGER, AP, AR, Cost, Budget, …

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EVENTEVENT AGENTAGENT RESOURCERESOURCE

From point to point toward end-to-end

The current practice of exchange of business documents by means of telecommunications – usually defined as e-Business presents a major opportunity to improve the competitiveness of companies, especially for Small and Medium Enterprise (SME) whatever its size can be.

About all the functions within any entity provide input to accounting entries, with an chart of accounts, and accounting entries in turn will provide output towards aggregated figures from accounts.

All enterprises have at least an own Chart of accounts, but they can have several if one considers the analytical and budgetary domains.

Carrying on an initiative of EDIFICAS Europe, the European Expert Group 11 (EEG11) – Accounting and auditing – started the discovery of elements for accounting Chart of accounts of in 2004, inter alia based upon the CHACCO Edifact message.

The Chart of accounts has been developed with contributions and submissions from several parts of Europe and collaboration of United States.

This first version of the Business Requirements Specification (BRS) is presented for comments from the other regions.

After a period of public exposure TBG12 will draft the final version of the BRS addressing comments received and forward for further processing through the UN/CEFACT Forum process with the goal of developing a UN/CEFACT standard document.

The purpose of this document is to define globally consistent chart of accounts processes for the worldwide accounting and auditing domains, using the UN/CEFACT Modelling Methodology (UMM) approach and Unified Modelling Language to describe and detail the business processes and transactions involved.

The structure of this document is based on the structure of the UN/CEFACT Business Requirements Specification (BRS) document reference CEFACT/ICG/005.


2. References

United Nations Trade Data Elements Dictionary (UNTDED) – ISO 7372

http://www.unece.org/cefact/standar/docs/tded.htm

UN/CEFACT Modelling Methodology (CEFACT/TMG/N090R10, November 2001

UN/CEFACT –ebXML Core Components Technical Specifications version 2.01 – ISO 1500-5

UN/CEFACT Business Requirements Specification version 1.5 (CEFACT/ICG/005)

UN/CEFACT TBG Library 2005-01-25

UN/EDIFACT – CHACCO message

Unified Modelling Language (UML version 1.4.2)

http://en.wikipedia.org/wiki/Dimension_%28data_warehouse%29#Role-Playing_Dimensions

Document “Common wide-Accounting Classification Structure” v. 1.0 July 2007 from US Financial Systems Integration Office

3. Objective The Enterprise Financial Structure, commonly known as the Corporate Chart of Accounts, provides the hierarchal set of revenue, expense, and balance sheet accounts by both legal entities and lines of business. The objective of this document is to standardize the information entities and the business processes, of the Chart of Accounts used by the enterprises in the Journal, Ledger, and Audit Business Processes.

A Chart of accounts is a coded list of accounting accounts of an entity classified according to their nature and according to the different functions of the entity, established to allow a better interpretation of the accounts.

The Chart of accounts standard is valid for financial accounting, cost accounting, provisional or budgetary accounting, and more generally for any kind of various and numerous analytical accounting processes.

The business document consists of a set of Business Information Entities (BIE), which are preferably taken from libraries of reusable business information entities. The contents of the business document and the Business Information Entities are presented using class diagrams.


http://www.unece.org/cefact/standar/docs/tded.htm



4. Scope

This section describes the extent and limits of the chart of accounts process within the chain being described in this document. The class diagram of the chart of accounts transaction is developed in such a way that it specifies the cross industry reusable business information entities.

The business process allows the extension of industry specific business information entities such as account specification details to describe main and / or dub accounts for specific general account, cost accounting account, budget account, etc. It is up to each industry to specify, based on the BRS of the classical accounting double entry, its industry specific accounting entry content.

Categories Description and Values

Business process Chart Of Accounts process

Product Classification All

Industry Classification All

Geopolitical Global

Official Constraint None

Business Process Role Bookkeeper, Accountant

Supporting Role None

System Capabilities No limitations


5. Business Requirements

5.1 Business Domain Environment

Supply Chain Management, Sales Management, Finance and Payroll Management are all part of the Accounting Business environment. The Accounting Token developed in cooperation with TBG1 and TBG6 is the link bridging operational functions and back office tasks including accounting extensions (e.g. cost, forecasts, tax return and settlement, etc.).

Chart of Accounts in Accounting Business Process

5.2 Business Domain view

A Chart of accounts is a codified list of accounting accounts of an entity classified according to their nature and according to the different functions of the entity, established to allow a better interpretation of the accounts.

A Chart of accounts is used to arrange / organize the capture of accounting entries that express the monetary measurement of any transaction or transaction step at the time it effectively affects the financial situation of the enterprise.


1. In Canada, the United States, and many Anglo-Saxony nations do not require a particular standardization in the configuration of a chart af accounts..

2. In the European Union, Belgium, France, Greece, Portugal and Spain a standard Chart of Accounts (methodical list of accounts) is legally designed; it defines principles and rules that entities have to apply as regards accountancy practices. Professional charts of accounts focusing on the nature and the activities of businesses are derived from the standard one. The chart of accounts used by an entity is appropriated to its business and at the same time, it is based upon the standard chart of accounts or when applicable, to the business domain standard chart of accounts.

3. Financial reporting, consolidation, statistics, declaration, and more generally many kinds of forms filing are linked with a precise mapping of the chart of accounts with defined calculation rules.

Chart of AccountsAccounts PayableAccounts ReceivableOrder EntriesPurchasingAssetsHuman ResourcePayroll

Automated EntriesInventory adjustmentsManual Entries

Source Documents

Agents

Resources

EventsVoucher

Aggregation

InvoiceCashetc

Entry

Journal

Sub-Ledger(s)Ledger

Trial Balance

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ReportingRegulatory ReportsFinancial StatementsVAT ReturnIncome Tax ReturnForecastStatisticsAnalysisetc,

Accounting and Audit Domain

In a same entity, there is possibly simultaneous usage of several charts of accounts such as:

- general accounts according to national legislation;

- individual payable and receivable accounts;

- general accounts of consortium;

- general accounts for consolidation;

- analytical accounts by analysis axis (cost dimensions);

- budgetary accounts;

- out of balance commitment accounts.

Etc.


Business Domain View

Accounts in Recording

Process

Business

GL

Debit (1)

GL

Credit (1)

Cost accounting

Expenses commitments

Jobs, Dimension,

measure axis, etc.

Sales Receivable

account Sales, taxes,

etc. (2) (3) (2)

Purchase Assets,

Purchases, taxes, etc.

Payable account

(2) (3) (2)

Payment Due

Payable account

Bank, other financial account

(2) (3) (2)

Payment Received

Bank, other financial account

Receivable account

(2) (3) (2)

Other e.g. payroll,

depreciation, miscellaneous

Appropriate account(s)

Appropriate account(s)

(2) (3) (2)

(1) to validate an accounting entry, concerned accounts must exist in the chart of accounts used in the entity prior to recording the entry lines;

(2) the existence beforehand of account(s) may be required in the related chart of accounts or similar list of codes used in the entity;

(3) account(s) may exist in the related chart of accounts or similar list of codes used for budgetary control in the entity.


Business Domain Model

Business Domain Model Name

ACCOUNTING

Description Accounting entries used to track the financial flow need chart of accounts to organize / sort information by nature/function.

In that sense, accounting is updated in quasi real time.

Industry All


Business Model Administration Information

Business process name

ACCOUNTING

Analysts / Modelers / Reviewers

Bergström, Jan

Bernard, Alain

Cohen, Eric (comments from BRS Accounting Entry)

Colo, Gérard

de Bonhome, Olivier

Faverio, Dominique

Gasch, Stéphane

Lapalus, Alain

Lemense, Robert

Lesourd, Michel

Marchal, Benoît

Pajon, Alex

Taltas, Christian

Model Owner EDIFICAS Eu, UN-CEFACT

Identifier Information

Agency Id http://www.edificas.org

Agency Edificas


http://www.edificas.org/

Business Area Description

Business Area Name

ACCOUNTING

Description Chart of accounts

Scope Create a standard model for accounts that are defined in any kind of chart of accounts used by an entity.

Process Areas Chart of Accounts Business Process

Objective Populate the list of accounts and enable checking existence of any account prior to book accounting entry lines into accounting books.

Business Opportunity

Category Accountant, Bookkeeper, Accounting Firm, Auditor

Business Areas

Chart of accounts management;

Recording of all accounting entry lines that are part of any accounting entry.


5.3 Business requirements views

The role of the chart of accounts in accounting is among the following not exhaustive and not limited list:

– To be the basic organisation for recording financial flow of classical accounting entries into the journal or auxiliary sub-journals to populate books in the accounting system;

– to provide a significant and comprehensible textual name next to the coded identifier of an account;

– whenever needed, to identify a partner organisation, its relationship and address, contact, preferred person for communication and communication means;

– to classify different accounts type and/or method of accounting;

– to structure amounts summation levels;

– to map an account with item(s) that is (are) part of one or several reports;

– to know credit risk limitations;

– to specify relationship with account(s) of other accounting system(s);

– to define characteristic dates;

– to determine the current status of an account;

– to identify actions and acting persons;

– to liaise account with taxation;

Bookkeeping From Document to Entry to Reporting

Auditing From Reporting to Document

This BRS only considers the Chart of Accounts.


5.4 Business process elaboration - Recording Business Process

Scope

Any event, any consumption of resource, any action of an agent must be reflected in a justificatory document (the voucher), which in turn will be translated into classical accounting entry. The classification of the accounting entries in the accounts of an enterprise is carried out from a chart of accounts that each enterprise uses for its own needs.

Economicevent

Voucher

Data entrysystem

ClassicalEntry

Accounting System

Resourceconsumption

AccountingBooks

sends to

FinancialStatements

produce

Accountant

is reviewed

uses

updates

produce

Economicagent

creates

applies

Chart of Accounts

All accounting entries refer to (at least) one chart of accounts of the enterprise.


5.4.1 Use Case Recording Business Process

The chart of accounts of the enterprises is used to organise recording of the monetary value related to economic events into accounting entries and arrange them into accounting books.

Use Case Diagram

send Receive

Use case description – Recording Process


Recording Business Process

Identifier Accounting

Actors Data Entry system, Accounting Processing System, Entity,

Description Entries are created from a range of input system (e.g. keyboard data capture, entries generated from other application system such as from invoicing subsystem-, automated tool for creation of entries such as from outsourced payroll, etc).

The chart of accounts of the entity is used to organise the booked accounting entries.

Pre-condition Account must exist prior the entry is validated.

Post-conditions

Chart of accounts updated with any required account.

Scenario Data entry system checks whether an account used for an entry line does actually exist.

Remarks The accountant or the accounting firm in charge of the accounting system is responsible for keeping the chart of accounts up to date.


5.5 Information flow definition – Recording Business Process

5.5.1 Activity Diagram Recording Business Process

Although a software program cannot perform due-diligence, a set of logical and physical controls applied may prevent a lot of mistakes. Checking with chart of accounts will permit manual or automated corrections during the Recording Business Process.

The permanent accuracy of the chart of accounts is the responsibility of the accountant. Accounting entries booked on a wrong or nonexistent account in the chart of accounts must be rejected and recycled.


5.5.2 Business Collaboration Diagram - Recording Business Process

Business Collaboration - Recording Business Process


Recording Business Process

Identifier Accounting

Actors Data Entry system, Recording Business Process, Chart of Accounts

Description Entries are created from a range of input system, accounting books from a previous accounting system, accounting books from a merging entity.

Some validity checks may occur simultaneous to data entry (on line).

The Recording Business Process applies logical and physical checks for each entry and each entry line accordingly with the chart of accounts, the accounting organisation and the accounting principles in use in the entity.

At least, the existence in the chart of accounts of the account in which an entry line will be booked is verified at the step validation of entry.

Check failure means recycling process of the accounting entry.

Authorized Roles

Data Entry system, Recording Business Process, Accountant

Legal Steps/

Requirements

Existence of chart of accounts used by the entity.

Initial/Terminal Events

Terminal: The Business Recording Process to return possible rejected entries.

The Data Entry System to update the chart of accounts with identified missing accounts and to flag or initiate recycling process for concerned rejected entries.

Scope To validate accepted entries and to recycle rejected ones; to update chart of accounts.

Boundary Not defined if any

Constraints


5.6 Information Model Definition – Chart of accounts

5.6.1 Chart of accounts Message

Chart of accounts Message Description: A message that is build to design several kinds of accounting accounts that are gathered into chart of accounts with respect to their classification type; types of chart of accounts may concern individual receivable accounts, individual payable accounts, general ledger accounts, cost accounting accounts, any kind of cost analysis, expenses commitments (budget account), measurable dimension of receipts, mapping accounts, etc.

This message defines the specifications of any account with respect of its classification such as general ledger account, cost accounting account, individual payable or receivable account, etc.

Obviously one message will most often contain more than one single accounting account; it might possibly concern other accounting documents such as accounting entries, ledger, report, etc; that means that an “companion message” is intended to announce sending of other accounting messages or to be joined with one or more other accounting messages. This is certainly the case for an accounting firm. A “Wrap Message” BRS is developed separately (see project “Accounting Message”).


5.6.2 Chart of accounts Class Diagram


5.6.2.1 Classification Details Description: The entity is the primary root of the message.

The ABIE is named “Chart Of Accounts_ Accounting Account Classification. Details”

Cardinal Business Term ABIE / BBIE Name Definition Supporting CC Type

Classification

(Primary Root) Chart Of Accounts_ Accounting Account Classification. Details

A systematic arrangement in classes or categories in this chart of accounts, according to the sector of activities the business is actually running, such as insurance, commercial and industrial, or not for profit.

Accounting Account

Classification

UN00004761

ABIE

0..1 Identification Chart Of Accounts_ Accounting Account Classification. Identification. Identifier

The unique identifier for this classification of a chart of accounting accounts. UN00004762 BBIE

0..1 First Use Date Chart Of Accounts_ Accounting Account Classification. First Use. Date Time

The date, time, date time, or other date time value of the first use for the accounting account classification in this chart of accounts.

UN00004763 ASBIE

0..1 Reference Chart Of Accounts_ Accounting Account Classification. Internal Reference. Text

The internal reference, expressed as text, of the accounting account classification in this chart of accounts.

UN00004764 BBIE

0..1 Country Chart Of Accounts_ Accounting Account Classification. Using Country. Code

The code specifying the country where the accounting account classification is in use or defined for this chart of accounts.

UN00004765 BBIE

0..1 Currency Chart Of Accounts_ Accounting Account Classification. Currency. Code

The code specifying the currency for the accounting account classification of this chart of accounts.

UN00004766 BBIE

0..1 Type Chart Of Accounts_ Accounting Account Classification. Type. Code

The code specifying the type of the accounting account classification for this chart of accounts, such as general account, payable, receivable, budget account, cost accounting account, job, building site.

UN00004767 BBIE

0..1 Version Chart Of Accounts_ Accounting Account Classification. Version. Text

The version, expressed as text, of the account classification for this chart of accounts.

UN00004768 BBIE

0..1 Revision Chart Of Accounts_ Accounting Account Classification. Revision. Text

The revision expressed as text of the accounts classification for this chart of accounts.

UN00004769 BBIE

1..*

Accounts

Chart Of Accounts_ Accounting Account Classification. Related. Booked_ Accounting Account

Classification of booked accounting account in a related chart of accounting accounts.

UN00004770 ASBIE


5.6.2.2 Accounting Account Details Description: The entity contains the general information related to the accounting account. It is an alternate root of the message.

The ABIE is named “Booked_ Accounting Account. Details”


Accounting Account

(Alternate Root) Booked_ Accounting Account. Details

A specific account for recording debits and credits to general accounting, cost accounting or budget accounting.

UN01003421 ABIE

1..1 Account Identification Booked_ Accounting Account. Identification. Identifier

The unique identifier for this booked accounting account. UN01003422 BBIE

0..1 Sub-Account Identification

Booked_ Accounting Account. Sub Account. Identifier

The unique sub account identifier for this booked accounting account. UN01003423 BBIE

0..1 Name Booked_ Accounting Account. Name. Text

The name, expressed as text, of this booked accounting account. UN01003424 BBIE

0..1 Abbreviated Name Booked_ Accounting Account. Abbreviated Name. Text

The abbreviated name, expressed as text, of this booked accounting account. UN01003425 BBIE

0..1 Trigger Booked_ Accounting Account. Set Trigger. Code

The code specifying the set trigger for this booked accounting account to be used in response to a specific event or a set of events.

UN01003426 BBIE

0..1 Status Booked_ Accounting Account. Status. Code

The code specifying the status of this booked accounting account, such as open, locked, close, temporarily unusable, pending.

UN00004787 BBIE

0..1 Summation Level Booked_ Accounting Account. Group Rank. Code

The code specifying the rank or level for grouping and totalizing series of booked accounting accounts, such as accounting group of accounts, accounting sub-class of accounts, accounting class of accounts.

UN00004788 BBIE

0..1 Opening Date Booked_ Accounting Account. Opening. Date Time

The date, time, date time, or other date time value specifying the opening of this booked accounting account .

UN00004789 BBIE

0..1 Opening Person Booked_ Accounting Account. Opening Responsible Person. Text

The person, expressed as text, responsible for the opening of this booked accounting account.

UN00004790 BBIE

0..* Nomenclature Associated Identifier

Booked_ Accounting Account. Aggregation Nomenclature. Identifier

The unique identifier of an aggregation nomenclature for this booked accounting account.

UN00004791 BBIE

0..1 Balance Sign Booked_ Accounting Account. Balance Normal Sign. Code

The code specifying the balance normal sign of this booked accounting account, such as debit or credit.

UN00004792 BBIE

0..1 Balance Reopening

Mode Booked_ Accounting Account. Balance Reopening Mode. Code

The code specifying the mode for reopening the balance of this booked accounting account, such as balance brought forward, open items, debit-credit totals, not reopened.

UN00004793 BBIE

0..1 Locking Date Booked_ Accounting Account. Locking. Date Time

The date, time, date time, or other date time value of locking of this booked accounting account.

UN00004794 BBIE

0..1 Locking Responsible Person

Booked_ Accounting Account. Locking Responsible Person. Text

The person, expressed as text, responsible for the locking of this booked accounting account.

UN00004795 BBIE


0..1 Closing Date Booked_ Accounting Account. Closing. Date Time

The date, time, date time, or other date time value of closing of this booked accounting account.

UN00004796 BBIE

0..1 Closing Responsible Person

Booked_ Accounting Account. Closing Responsible Person. Text

The person, expressed as text, responsible for the closing of this booked accounting account.

UN00004797 BBIE

0..1 Account Nature Booked_ Accounting Account. Nature. Code

The code specifying the nature of this booked accounting account, such as assets, inventory, revenues, expenses, receivables, payables.

UN00004798 BBIE

0..1 Secondary

Accounting Account Mandatory

Booked_ Accounting Account. Mandatory Secondary Accounting. Indicator

The indication of whether or not a secondary accounting account is mandatory for this booked accounting account.

UN00004799 BBIE

0..1 Latest Debit Posting Booked_ Accounting Account. Latest Debit Posting. Date Time

The date, time, date time, or other date time value of the latest posting of a debit into this booked accounting account.

UN00004800 BBIE

0..1 Latest Debit Posting Responsible Person

Booked_ Accounting Account. Latest Debit Posting Responsible Person. Text

The person, expressed as text, responsible for posting the latest debit in this booked accounting account.

UN00004801 BBIE

0..1 Latest Credit Posting Booked_ Accounting Account. Latest Credit Posting. Date Time

The date, time, date time, or other date time value of the latest posting of a credit into this booked accounting account.

UN00004802 BBIE

0..1 Latest Credit Posting Responsible Person

Booked_ Accounting Account. Latest Credit Posting Responsible Person. Text

The person, expressed as text, responsible for posting the latest credit in this booked accounting account.

UN00004803 BBIE

0..1 Matching Mark Indicator

Booked_ Accounting Account. Matching Mark. Indicator

The indicator of whether or not a matching mark is required for this booked accounting account.

UN00004804 BBIE

0..1 Latest Matching Mark

Booked_ Accounting Account. Latest Matching Mark. Text

The latest matching mark, expressed as text, used for this booked accounting account.

UN00004805 BBIE

0..1 Ticking Mark Indicator

Booked_ Accounting Account. Ticking Mark. Indicator

The indication of whether or not a ticking mark is required for this booked accounting account.

UN00004806 BBIE

0..1 Latest Ticking Mark Booked_ Accounting Account. Latest Ticking Mark. Text

The latest ticking mark, expressed as text, used for this booked accounting account.

UN00004807 BBIE

0..1 Language Booked_ Accounting Account. Language. Code

The code specifying the language for this booked accounting account. UN00004808 BBIE

0..1 Currency Booked_ Accounting Account. Currency. Code

The code specifying the currency for this booked accounting account.

UN00004809 BBIE

0..1 e-Invoice URI Booked_ Accounting Account. Electronic Invoice URI. Identifier

The Uniform Resource Identifier (URI) , such as a web or email address, specifying where electronic invoices can be addressed or located for this booked accounting account.

UN00004810 BBIE

0..1 Update Authorized

Person Booked_ Accounting Account. Update Authorized. Responsible_ Person

A responsible person authorized to update this booked accounting account.

UN00004811 ASBIE

0..1 Linked Report Booked_ Accounting Account. Derived. Linked_ Report

A linked report which is derived from values within this booked accounting account, such as a tax return or financial statement.

UN00002150 ASBIE

0..1 Classification Booked_ Accounting Account. Related. Chart Of Accounts_ Accounting Account Classification

The booked accounting account related to the classification of this accounting account classification in this chart of accounts.

UN00004812 ASBIE


0..1 Series Inclusion

Boundary

Booked_ Accounting Account. Inclusive. Chart Of Accounts_ Accounting Account Boundary

Booked accounting accounts and/or sub accounts included within the limits of boundaries of a series of consecutive accounts for an chart of accounts.

UN00004819 ASBIE

0..1 Main Account

Pattern

Booked_ Accounting Account. Main. Chart Of Accounts_ Accounting Account Pattern

The main accounting account pattern in a chart of accounts for this booked accounting account.

UN00004821 ASBIE

0..1 Sub Account Pattern Booked_ Accounting Account. Subordinate. Chart Of Accounts_ Accounting Account Pattern

A sub accounting account pattern in a chart of accounts for this booked accounting account.

UN00004822 ASBIE

0..* Tax Booked_ Accounting Account. Specified. Fiscal_ Tax

The fiscal tax specified in this booked accounting account.

UN00004814 ASBIE

0..1 Financial Account Booked_ Accounting Account. Specified. Payment_ Financial Account

The payment financial account specified for this booked accounting account.

UN00004816 ASBIE

0..1 Payment Instruction Booked_ Accounting Account. Specified. Payment Transaction_ Payment Instruction

Payment transaction payment instructions specified for this booked accounting account.

UN00004815 ASBIE

0..1 Credit Risk Booked_ Accounting Account. Related. Chart Of Accounts_ Accounting Account Credit Risk

The credit risk information related to this booked accounting account in this chart of accounts.

UN00004813 ASBIE

0..* Linked Account Booked_ Accounting Account. Linked. Booked_ Accounting Account

A relationship existing between two booked accounting accounts such as between expenses accounting account and cost accounting account.

UN00004817 ASBIE

0..1 Organization Booked_ Accounting Account. Related. Legal_ Organization

The legal organization related to this booked accounting account.

UN00004818 ASBIE

0..* Series Exclusion

Boundary

Booked_ Accounting Account. Exclusive. Chart Of Accounts_ Accounting Account Boundary

Booked accounting accounts and/or sub accounts excluded of the limits of boundaries of a series on consecutive accounts for an chart of accounts.

UN00004819 ASBIE

0..* Series Inclusion

Boundary

Booked_ Accounting Account. Inclusive. Chart Of Accounts_ Accounting Account Boundary

Booked accounting accounts and/or sub accounts included within the limits of boundaries of a series of consecutive accounts for a chart of accounts.

UN00004820 ASBIE


5.6.2.3 Accounting Account Boundary Details Description: The entity delimits the boundary of series of consecutive accounts.

The ABIE is named “Chart Of Accounts_ Accounting Account Boundary. Details”


Series of Accounts Chart Of Accounts_ Accounting Account Boundary. Details

The lower and upper limits in a series of consecutive accounts.

UN00005786 ABIE

0..1 First Main Account Chart Of Accounts_ Accounting Account Boundary. First Account Identification. Identifier

The unique identifier for the first account in a series for this accounting account boundaries.

UN00004757 BBIE

0..1 Last Main Account Chart Of Accounts_ Accounting Account Boundary. Last Account Identification. Identifier

The unique identifier for the last account in a series for this accounting account boundaries.

UN00004758 BBIE

0..1 First Sub-Account Chart Of Accounts_ Accounting Account Boundary. First Sub-Account Identification. Identifier

The unique identifier for the first sub-account in a series for this accounting account boundaries.

UN00004759 BBIE

0..1 Last Sub-Account Chart Of Accounts_ Accounting Account Boundary. Last Sub-Account Identification. Identifier

The unique identifier for the last sub-account in a series for this accounting account boundaries.

UN00004760 BBIE

5.6.2.4 Credit Risk Details Description: Light indication on the risk incurred on this accounting account (reasonably a “Receivable individual account).

The ABIE is named “Chart of Accounts_ Accounting Account Credit Risk. Details”


Credit Risk Chart Of Accounts_ Accounting Account Credit Risk. Details

The risk of loss due to a debtor's non-payment of due invoices, loan or other line of credit for an accounting account.

UN00004771 ABIE

0..1 Cap Limit Chart Of Accounts_ Accounting Account Credit Risk. Cap Limitation. Amount

The monetary value of the cap limitation for this accounting account credit risk.

UN00004772 BBIE

0..1 Risk Currently

Incurred Chart Of Accounts_ Accounting Account Credit Risk. Current. Amount

The monetary value of the current amount for this accounting account credit risk.

UN00004773 BBIE

5.6.2.5 Report Details

Description: The entity contains pieces of information to enable linkage of an account with an element of one or more report(s).

The ABIE is named “Linked_ Report. Details”


Report Linked_ Report. Details A compilation of information which is linked to a report, such as an accounting report or

financial report. UN01003657 ABIE

1..1 Items List Linked_ Report. Required Items List. Identifier

The unique identifier of the list of required items for this linked report. UN01003658 BBIE


0..1 Name Linked_ Report. Name. Text The name, expressed as text, of this linked report. UN01003659 BBIE

0..1 Item in the Report Identifier Linked_ Report. Item. Identifier The unique identifier for an item in this

linked report. UN01003660 BBIE

5.6.2.6 Tax Details Description: The entity contains the information related to a levy or payment for the support of a government required of persons, groups, or businesses within the domain of that government.

The ABIE is named “Fiscal_ Tax. Details”


Tax Fiscal_ Tax. Details A fiscal tax required of businesses. UN01003600 ABIE

0..1 Identification Fiscal_ Tax. Identification. Identifier The unique identifier for this fiscal tax. UN01003601 BBIE

0..1 Calculated Amount Fiscal_ Tax. Calculated. Amount The monetary value resulting from the calculation of this fiscal tax. UN01003602 BBIE

0..1 Tax Type Fiscal_ Tax. Type. Code

The code specifying a type of fiscal tax, such as a code for a Value Added Tax (VAT) [Reference United Nations Code List (UNCL) 5153].

UN01003603 BBIE

0..1 Exemption Reason Fiscal_ Tax. Exemption Reason. Text The reason, expressed as text, for exemption from this fiscal tax. UN01003604 BBIE

0..1 Rate Fiscal_ Tax. Calculated. Rate The rate used to calculate the amount for this fiscal tax. UN01003605 BBIE

0..1 Calculation Sequence

Fiscal_ Tax. Calculation Sequence. Numeric

The numeric expression of the sequence in which this fiscal tax is to be or has been applied when multiple taxes are applicable per calculation, such as first Value Added Tax (VAT), second Transfer.

UN01003606 BBIE

0..1 Basis Fiscal_ Tax. Basis. Quantity The quantity used as the basis in calculating the amount for this fiscal tax. UN01003607 BBIE

1 Basis Amount Fiscal_ Tax. Basis. Amount The monetary value used as the basis in calculating the amount of this fiscal tax. UN01003608 BBIE

1 Tax Category Fiscal_ Tax. Category. Code

The code specifying the category to which this fiscal tax applies, such as codes for Exempt from Tax, Standard Rate, Free Export Item - Tax Not Charged. [Reference United Nations Location Code (UNCL) 5305].

UN01003609 BBIE

1 Currency Fiscal_ Tax. Currency. Code The code specifying the currency of this fiscal tax.

UN01003610 BBIE

0..1 Jurisdiction Fiscal_ Tax. Jurisdiction. Text The jurisdiction, expressed as text, to which this fiscal tax applies. UN01003611 BBIE

0..1 Customs Duty Fiscal_ Tax. Customs Duty. Indicator The indication of whether or not this fiscal tax is a customs duty.

UN01003612 BBIE

* Exemption Reason Code

Fiscal_ Tax. Exemption Reason. Code A code specifying a reason for exemption from this fiscal tax. UN01003613 BBIE

0..1 Basis Allowance Rate Fiscal_ Tax. Tax Basis Allowance. Rate

The rate of the tax basis allowance (deduction or discount) used to calculate this fiscal tax.

UN01003614 BBIE


5.6.2.7 Accounting Account Pattern Details Description: The entity describes the template (e.g. AAA99BCCCC9999) for measurable dimension specified for an accounting account.

The ABIE is named “Chart Of Accounts_ Accounting Account Pattern. Details”


Pattern Template Chart Of Accounts_ Accounting Account

Pattern. Details

A template depicting the mask of the structure that forms an accounting account identifier; the structure is arranged in successive parts ; for instance, "AABBBBCC" where AA represents a state, BBBB a product, CC a sales representative.

UN00004779 ABIE

0..1 Identification Chart Of Accounts_ Accounting Account Pattern. Identification. Identifier

The unique identifier for this accounting account pattern. UN00004780 BBIE

0..1 Name Chart Of Accounts_ Accounting Account Pattern. Name. Text

The name, expressed as text, of this accounting account pattern. UN00004781 BBIE

0..1 Country Chart Of Accounts_ Accounting Account Pattern. Country. Code

The code specifying the country for this accounting account pattern (reference ISO 3166).

UN00004782 BBIE

0..1 Template Chart Of Accounts_ Accounting Account Pattern. Template. Text

The template, expressed as text, of this accounting account pattern. UN00004783 BBIE

0..1 Opening Date Chart Of Accounts_ Accounting Account Pattern. Opening. Date Time

The date, time, date time, or other date time value of the opening of this accounting account pattern. UN00004784 BBIE

0..1 Closing Date Chart Of Accounts_ Accounting Account Pattern. Closing. Date Time

The date, time, date time, or other date time value of the closing of this accounting account pattern.

UN00004785 BBIE

0..* Dimension Depiction Chart Of Accounts_ Accounting Account Pattern. Specified. Chart Of Accounts_

Accounting Account Dimension

An accounting account dimension specified for this accounting account pattern. UN00004779 ASBIE

5.6.2.8 Accounting Account Dimension Details Description: The entity describes the picture of a dimension in a pattern.

The ABIE is named “Chart Of Accounts_ Accounting Account Dimension. Details”


Dimension Chart Of Accounts_ Accounting Account

Dimension. Details

The characteristics template for an aspect of an accounting account which bounds a set of values.

UN00004774 ABIE

0..1 First Main Account Chart Of Accounts_ Accounting Account Dimension. Ranking. Numeric

The ranking number for this dimension, such as third dimension, in this accounting account.

UN00004775 BBIE

0..1 Last Main Account Chart Of Accounts_ Accounting Account

Dimension. Identification. Identifier The unique identifier for this accounting account dimension. UN00004776 BBIE

0..1 First Sub-Account Chart Of Accounts_ Accounting Account Dimension. Name. Text

The name, expressed as text, of this accounting account dimension. UN00004777 BBIE

0..1 Last Sub-Account Chart Of Accounts_ Accounting Account Dimension. Field Length. Numeric

The length, expressed in a number of characters, of the field for this accounting account dimension.

UN00004778 BBIE


5.6.2.9. Organization Details Description: The entity contains the pieces of information related to the organization that is using the chart(s) of accounts of this message.

The ABIE is named “Legal_ Organization. Details”


Organization Legal_ Organization. Details An organization set up on a legal basis as a business, government body, department, charity, or financial institution.

UN01003637 ABIE

1..1 Business Type Legal_ Organization. Business Type. Code

A code specifying the type of business of this legally set up organization. UN00000057 BBIE

0..1 Classification Legal_ Organization. Legal Classification. Code

The code specifying the legal classification of this legal organization e.g. Inc. LLP, SA, Not for profit, etc.

UN00000056 BBIE

0..1 Name Legal_ Organization. Name. Text A name, expressed as text, of this legally set up organization. UN00000054 BBIE

0..1 Identification Legal_ Organization. Identification. Identifier

The unique identifier of this legal organization. UN00000053 BBIE

0..1 Tax Registration Legal_ Organization. Tax Registration. Identifier

The unique tax registration identifier assigned to this organization for tax collection purposes.

UN00000055 BBIE

0..1 Short Name Legal_ Organization. Abbreviated Name. Text

The name in abbreviated form, expressed as text, of this legal organization. UN00002639 BBIE

0..* Other Identification Legal_ Organization. Other_ Identification. Identifier

Another identifier of this legal organization such as fiscal or social identification. UN01003641 BBIE

0..1 Legal_ Organization. Parent. Text The parent of this legal organization, expressed as text. UN00004902 BBIE

0..1 Legal_ Organization. Official_ Language. Code

The code specifying the official language for this legal organization. UN00004903 BBIE

0..1 Organization

Address Legal_ Organization. Postal.

Unstructured_ Address The postal unstructured address for this legal organization.

UN00000052 ASBIE

0..1 Parent Organization Legal_ Organization. Parent. Legal_

Organization The parent legal organization of this legal organization.

UN00004905 ASBIE

0..1 Party Legal_ Organization. Designated.

Responsible_ Party The responsible party designated for this legal organization.

UN00004906 ASBIE

0..* Contact Legal_ Organization. Designated. Party_

Contact A party contact designated for this legal organization.

UN00000907 ASBIE

5.6.2.10 Party Details Description: The entity contains the information related to a party designated by the organisation for specific relationship or purpose.

The ABIE is named “Responsible_ Party. Details”


Party Responsible_ Party. Details

An individual, a group, or a body having a role in a business function. Party has a legal connotation in a business transaction.

UN00000376 ABIE

1..1 Name Responsible_ Party. Person_ Name.

Text The name of a person, expressed as text, of this responsible party.

UN00000379 BBIE

0..1 Identification Responsible_ Party. Identification. The unique identifier of this responsible UN00000377 BBIE


Identifier party.

0..1 Type Responsible_ Party. Type. Code The code specifying the type of responsible party. UN00000378 BBIE

0..1 Language Responsible_ Party. Language. Code The code specifying the language for this responsible party. UN00000384 BBIE

0..* Appointed

Responsible Person Responsible_ Party. Appointed.

Responsible_ Person An appointed responsible person for this responsible party.

UN00004829 ASBIE

5.6.2.11 Contact Details Description: The entity contains the information related to a contact designated by the organisation for specific responsible relationship.

The ABIE is named “Party_ Contact. Details”


Contact Party_ Contact. Details

A person or department that acts as a point of contact with another person or department.

UN00000122 ABIE

1..1 Identification Party_ Contact. Identification. Identifier The unique identifier of this party contact. UN00000123 BBIE

0..1 Name Party_ Contact. Department Name. Text The name, expressed as text, of the department to which this party contact belongs.

UN00000126 BBIE

0..1 Job Party_ Contact. Job Title. Text The job title, expressed as text, for this party contact. UN00000124 BBIE

0..1 Responsibility Party_ Contact. Responsibility. Text The responsibility, expressed as text, for this party contact. UN00000125 BBIE

0..1 Type Party_ Contact. Type. Code The code specifying the type of party contact such as accountant, auditor, accounting firm.

UN00000237 BBIE

0..* Specified

Responsible Person Party_ Contact. Specified. Responsible_

Person A responsible person specified for this party contact.

UN00003363 ASBIE

5.6.2.12 Person Details Description: The entity contains the information related to a person designated by the organisation in charge of specific function or responsibility.

The ABIE is named “Responsible_ Person. Details”


Person Responsible_ Person. Details

An individual human being empowered with an assigned responsibility.

UN00000074 ABIE

1..1 Identification Responsible_ Person. Identification. Identifier

The unique identifier for this responsible person.

UN00000075 BBIE

0..1 Name Responsible_ Person. Name. Text The name, expressed as text, of this responsible person.

UN00000076 BBIE

0..1 Middle Name Responsible_ Person. Middle Name. Text

The middle name, expressed as text, of this responsible person. UN00000079 BBIE

0..1 Family Name Responsible_ Person. Family Name. Text

The family name, expressed as text, of this responsible person.

UN00000080 BBIE


0..1 Title Responsible_ Person. Title. Text The title, expressed as text, of this responsible person. UN00000082 BBIE

0..1 Salutation Responsible_ Person. Salutation. Text The salutation, expressed as text, for this responsible person. UN00000083 BBIE

0..1 Name Prefix Responsible_ Person. Family Name Prefix. Text

A textual expression of a prefix that precedes this responsible person's family name, such as Van, Von.

UN00000084 BBIE

0..1 Language Responsible_ Person. Language. Identifier

The unique identifier for the language used by this responsible person.

UN00000093 BBIE

URI

Responsible_ Person. URI. Universal_ Communication

Universal Uniform Resource Identifier (URI) communication information for this responsible person, such as a web or email address.

UN00000849 ASBIE 0..*

Telephone Responsible_ Person. Telephone. Universal_ Communication

Telephone communication information for this responsible person.

UN00000243 ASBIE 0..*

Fax Responsible_ Person. Fax. Universal_ Communication

Facsimile communication information for this responsible person.

UN00000848 ASBIE 0..*

5.6.2.13 Communication Details Description: The entity contains the information related to communication mean(s) between the organisation and designated partner(s) or individual(s) for defined subjects.

The ABIE is named “Universal_ Communication. Details”


Communication Universal_ Communication. Details

The exchange of thoughts, messages, or information, as universally exchanged by speech, signals, writing, or behaviour between persons and/or organizations.

UN00000095 ABIE

URI Universal_ Communication. URI. Identifier

The Uniform Resource Identifier (URI), such as a web or an email address, for this specified communication.

UN00000097 BBIE 1..1

Local Number Universal_ Communication. Local Number. Text

The universal communication number, expressed as text and not including country access code or the area number code, for this communication.

UN00000107 BBIE 0..1

Complete Number Universal_ Communication. Complete

Number. Text

The text string of characters that make up the complete number for this universal communication.

UN00000103 BBIE 0..1

Country Number Universal_ Communication. Country Number. Code

The country access code for this universal communication number such as 44, 1, 353 etc.

UN00000105 BBIE 0..1

Extension Number Universal_ Communication. Extension

Number. Text

The extension number, expressed as text, assigned to this universal communication number to enable a caller to reach a specific party.

UN00000104 BBIE 0..1


5.6.2.14 Address Details Description: The entity contains the information related to ground floor address of the organization and its parent(s) or partners like a financial institution.

The ABIE is named “Unstructured_ Address. Details”


Address Unstructured_ Address. Details

The location, using an unstructured address format, at which a particular organization or person may be found or reached.

UN00000010 ABIE

Identification Unstructured_ Address. Identification. Identifier

The unique identifier in the unstructured address. UN00000011 BBIE 1..1

Postcode Unstructured_ Address. Postcode. Code The code specifying the postcode in the unstructured address. UN00000014 BBIE 0..1

Line One Unstructured_ Address. Line One. Text The first free form line, expressed as text, of the unstructured address. UN00000026 BBIE 0..1

Line Two Unstructured_ Address. Line Two. Text The second free form line, expressed as text, of the unstructured address. UN00000027 BBIE 0..1

Line Three Unstructured_ Address. Line Three. Text

The third free form line, expressed as text, of the unstructured address.

UN00000028 BBIE 0..1

City Unstructured_ Address. City Name. Text The name, expressed as text, of the city, town or village in the unstructured address. UN00000013 BBIE 0..1

Country Unstructured_ Address. Country. Identifier

The unique identifier of a country in the unstructured address (Reference ISO 3166 and UN/ECE Rec 3).

UN00000203 BBIE 0..1

Country Sub-Division Unstructured_ Address. Country Sub-Division Name. Text

A name, expressed as text, of the sub-division of a country for this unstructured address.

UN00000936 BBIE 0..1

Format Unstructured_ Address. Format. Code The code specifying the format of this unstructured address. UN00000012 BBIE 0..1

PO Box Unstructured_ Address. Post Office Box. Identifier

A textual representation of the post office box of this unstructured address. UN00000032 BBIE 0..1

Operation Centre (Cedex)

Unstructured_ Address. Operation Centre. Text

The textual representation of the pperation centre of this unstructured address such as Cedex in France.

UN00004823 BBIE 0..1

5.6.2.15 Payment Instruction Details

Description: The entity contains the information making the settlement of invoices conditional for this payable account.

The ABIE is named “Payment Transaction_ Payment Instruction. Details”


Approval Payment Request

Payment Transaction_ Payment Instruction. Details

The specific payment instruction that applies to a payment transaction.

UN00002718 ABIE

0..1 Approval Required Payment Transaction_ Payment Instruction. Prior_ Approval

The indication of whether or not prior approval is required for this payment

UN00004830 BBIE


Indicator Requirement. Indicator transaction payment instruction.

Approval Prior Payment

Payment Transaction_ Payment Instruction. Identified. Payment Transaction_ Payment Terms

Payment terms identified for this payment transaction payment instruction.

UN00004831 ASBIE 0..1

Instruction To Payer Payment Transaction_ Payment

Instruction. Payer Agent. Responsible_ Party

The responsible party that acts as payer on behalf of another party in this payment

transaction payment instruction. UN00004832 ASBIE 0..1

5.6.2.16 Payment Terms Details

Description: The entity contains the information related to the terms of payments for this accounting account.

The ABIE is named “Payment Transaction_ Payment Terms. Details”


Payment Terms Payment Transaction_ Payment Terms.

Details

Terms and conditions by which a specific payment transaction has been or will be

made. UN00000394 ABIE

Duration Payment Transaction_ Payment Terms. Duration. Measure

The measure of the length of time for these payment transaction payment terms, such as 12 hours, 15 days, 2 weeks, 3 months,

5 years.

UN00000399 BBIE 0..1

Payment Type Payment Transaction_ Payment Terms. Type. Code

The code specifying the type of payment transaction payment terms. UN00000400 BBIE 0..1

Discount Payment Transaction_ Payment Terms. Settlement Discount. Rate

The rate for the settlement discount in these payment transaction payment terms. UN00000406 BBIE 0..1

From Event Payment Transaction_ Payment Terms. From Event. Code

The code specifying the event from which these payment transaction payment terms are offered, such as at invoice receipt, 30

days from invoice date.

UN00000808 BBIE 0..1

Postponement Payment Transaction_ Payment Terms. Additional Postponement. Code

The code specifying the additional postponement for this payment transaction

payment terms, such as the end of the month, 10 days after the end of the month,

15 days after the end of the month.

UN00004835 BBIE 0..1

Number Payment Transaction_ Payment Terms. Related. Payment_ Financial Account

The financial account related to these payment transaction payment terms.

UN00004833 ASBIE 0..1

5.6.2.17 Financial Institution Details Description: The entity contains the information related to the location of the financial institution of a financial account in use by the entity.

The ABIE is named “Payment_ Financial Institution. Details”


Financial Institution Payment_ Financial Institution. Details An institution that provides financial services and financial transactions for payment.

UN00001004 ABIE

1..1 BEI Payment_ Financial Institution. BEI. Identifier

The unique Business Entity Identifier (BEI) as defined in ISO 9362 for this payment financial institution.

UN00001006 BBIE



0..1 BIC Payment_ Financial Institution. BIC. Identifier

The unique Bank Identification Code (BIC) as defined in ISO 9362 for this payment financial institution.

UN00001007 BBIE

0..1 GLN Payment_ Financial Institution. GLN. Identifier

The unique Global Location Number (GLN) as defined by GS1 for this payment financial institution.

UN00001008 BBIE

0..1 Identification Payment_ Financial Institution. Identification. Identifier

The unique identifier for this payment financial institution. UN00001005 BBIE

0..1 Name Payment_ Financial Institution. Name. Text

The name, expressed as text, for this payment financial institution. UN00001009 BBIE

0..1 Role Payment_ Financial Institution. Role. Code

The code that specifies the role for this payment financial institution, such as intermediary or settlement agent.

UN00001010 BBIE

0..1 Address Payment_ Financial Institution. Location.

Unstructured_ Address The unstructured address for this payment financial institution.

UN00001011 ASBIE

5.6.2.18 Financial Account. Details Description: The entity contains the information related to a financial account in use by the entity for receivable or due payment for this accounting account.

The ABIE is named “Payment_ Financial Account. Details”


Financial Account Payment_ Financial Account. Details A specific business arrangement whereby monetary values pertaining to payment, collected or paid, are recorded.

UN00000001 ABIE

1..1 IBAN Payment_ Financial Account. IBAN_ Identification. Identifier

The unique International Bank Account Number (IBAN) identifier for this payment financial account.

UN00000002 BBIE

0..1 Type Payment_ Financial Account. Type. Code

The code specifying the type of payment financial account, such as saving, cheque. UN00000006 BBIE

0..1 Name Payment_ Financial Account. Account Name. Text

The account name, expressed as text, of this payment financial account. UN00000004 BBIE

0..1 Currency Payment_ Financial Account. Currency. Code

The code specifying the currency of this payment financial account (Reference ISO 4217 codes).

UN00000783 BBIE

0..1 Owner Party Payment_ Financial Account. Owner.

Responsible_ Party The responsible party that owns this payment financial account.

UN00000794 ASBIE

0..1 Servicer Party Payment_ Financial Account. Servicer.

Responsible_ Party The responsible party that services this payment financial account.

UN00000795 ASBIE

0..1 Servicing Financial

Institution Payment_ Financial Account. Servicing.

Payment _ Financial Institution The financial institution that services this payment financial account.

UN00001003 ASBIE